SEGMENT INFORMATION

3 Months Ended

Mar. 31, 2016

Segment Reporting [Abstract]

SEGMENT INFORMATION

14. SEGMENT INFORMATION

Segment information is based on a management approach, which requires segmentation based upon the Company’s internal organization, reporting of revenue, and operating income. The Company’s operations are classified into six reporting segments: Coal - U.S., Coal - Canada, Coal - WMLP, Power, Heritage, and Corporate. On August 1, 2015, the Company contributed 100% of the outstanding equity interests in Westmoreland Kemmerer, LLC (“Kemmerer”) to WMLP (the “Kemmerer Drop”), and, accordingly, to enable comparability, all segment disclosures have been adjusted to remove financial information for Kemmerer from the Coal - U.S. segment and present it in the Coal - WMLP segment for each of the three months ended March 31, 2016 and 2015.

Summarized financial information by segment is as follows:

	Coal - U.S.(1)		Coal - Canada		Coal - WMLP(2)			Power(3)			Heritage			Corporate(2)			Consolidated
	(In thousands)
Three Months Ended March 31, 2016
Revenues	$	155,179	$	93,434	$	92,481		$	21,995		$	—		$	(8,368	)	$	354,721
Restructuring charges	—		—		—			—			—			—			—
Depreciation, depletion, and amortization	14,138		5,639		15,265			—			—			(29		)	35,013
Operating income (loss)	11,280		12,409		809			(5,801		)	(3,481		)	(3,678		)	11,538
Total assets	945,328		523,876		411,656			41,717			16,379			(168,267		)	1,770,689
Capital expenditures	2,655		1,349		1,544			—			—			—			5,548
Three Months Ended March 31, 2015
Revenues	$	154,869	$	103,242	$	109,090		$	20,647		$	—		$	(16,365	)	$	371,483
Restructuring charges	—		—		553			—			—			—			553
Depreciation, depletion, and amortization	9,379		11,265		14,889			2,484			—			42			38,059
Operating income (loss)	7,118		9,865		(369		)	413			(3,349		)	(5,223		)	8,455
Total assets	576,344		583,536		453,620			172,310			16,005			13,237			1,815,052
Capital expenditures	7,157		4,049		4,812			579			—			(3,570		)	13,027

____________________

(1) The San Juan Acquisition was completed on January 31, 2016. For the three months endedMarch 31, 2016, revenues for the San Juan Entities were $26.6 million and operating losses were $3.1 million.

(2) The Coal - WMLP segment recorded revenues of $7.9 million and $16.4 million for intersegment revenues to the Coal - U.S. segment for the three months endedMarch 31, 2016 and March 31, 2015, respectively. Eliminations for intersegment revenues and cost of sales are presented within the Corporate segment.

(3) Total assets as of March 31, 2016 reflect a $133.1 million asset impairment in the Power segment that was recorded during the fourth quarter of 2015. No such impairment had been recorded as of March 31, 2015.